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NY A89754




December 11, 1996

CLA-2-46:RR:NC:2:230 A89754

CATEGORY: CLASSIFICATION

TARIFF NO.: 4601.91.4000; 4602.10.8000

Ms. Tammy Locke
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, TN 37202

RE: The tariff classification of abaca ribbons from the Philippines.

Dear Ms. Locke:

In your letter dated November 12, 1996, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference.

One sample, identified as item #9496HY (Natural), is a roll of four-inch-wide sinamay ribbon, put up for retail sale in a cellophane bag with header card. The ribbon is made up of unspun abaca fibers which have been loosely interwoven into a sheet having a lattice-like appearance. A strand of textile yarn runs along each edge of the ribbon to help keep the abaca fibers in place.

The applicable subheading for the #9496HY (Natural) ribbon will be 4601.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) vegetable plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles. The rate of duty is currently 1.8%. (Effective January 1, 1997, the rate of duty will be 1.2%.)

The other three samples (#9497HY-Mauve, #9494HY-Red, #9528HY-Green) are similar ribbons, but the abaca fibers have been dyed to the indicated colors, and numerous glossy, gold-colored strips (of mylar or the like) have been added to impart a glitter effect. The glossy strips (each under 1 mm in width) are merely decorative and, although intertwined with the abaca, are not part of the basic structural "weave." They run across the width of each ribbon, are not a continuous filament, and do not contribute to the strength of the product.

The applicable subheading for the #9497HY, #9494HY and #9528HY ribbons will be 4602.10.8000, HTS, which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty is currently 2.3% (and will remain unchanged in 1997).

Articles classifiable under subheadings 4601.91.4000 and 4602.10.8000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto, at (212) 466-5779.

Sincerely,

Roger J. Silvestri

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